D&M K.S.: what changed
What changed
D&M K.S.
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€29,597
2024 · €964+€28,633
Equity
€300,582
2024 · €270,986+€29,597
Cash
-
2024 · €119-€119
Balance sheet total
€530,443
2024 · €530,842-€399
Largest movements
Assets
- Tangible fixed assets -€8,841
down €8,841 (-2.5%), from €349,182 to €340,340
of which Land and buildings: -€8,806
- Receivables within one year +€7,930
up €7,930 (+23.4%), from €33,842 to €41,771
of which Other amounts receivable: +€8,487
Equity and liabilities
- Reserves +€29,597
up €29,597 (+11.7%), from €252,336 to €281,932
of which Distributable reserves: +€29,597
- Debts after one year -€29,141
down €29,141 (-15.1%), from €192,951 to €163,810
- Short-term financial debts +€6,078
up €6,078 (+26.7%), from €22,739 to €28,817
- Current portion of long-term debt -€5,426
down €5,426 (-15.7%), from €34,567 to €29,141
Income statement
- Gross operating margin +€42,471
up €42,471 (+198%), from €21,471 to €63,942
- Taxes +€14,266
up €14,266 (+1,036%), from €1,377 to €15,644
- Financial charges -€648
down €648 (-5.2%), from €12,491 to €11,843
of which Financial charges: -€1,018
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€964
Gross operating margin
+€42,471
Depreciation
+€239
Other operating charges
+€11
Financial income
-€471
Financial charges
+€648
Taxes
-€14,266
Result 2025
€29,597
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€30,680
Investment
-€2,310
Financing
-€28,489
Cash 2024
€119
From operations (derived)
+€30,680
Net result for the year
+€29,597
Depreciation
+€11,151
Receivables within one year
-€7,930
Deferred charges and accrued income
-€632
Trade debts
-€866
Tax, wage and social debts
-€333
Accrued charges and deferred income
-€307
Investment (derived)
-€2,310
Investment in fixed assets (net)
-€2,310
Financing
-€28,489
Debts after one year
-€29,141
Current portion of long-term debt
-€5,426
Short-term financial debts
+€6,078
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €530,842 | €530,443 | -€399 | -0.1% |
| Fixed assets | 21/28 | €349,182 | €340,340 | -€8,841 | -2.5% |
| Tangible fixed assets | 22/27 | €349,182 | €340,340 | -€8,841 | -2.5% |
| Land and buildings | 22 | €345,751 | €336,945 | -€8,806 | -2.5% |
| Plant, machinery and equipment | 23 | €651 | €1,575 | +€923 | +142% |
| Furniture and vehicles | 24 | €446 | - | -€446 | |
| Other tangible fixed assets | 26 | €2,333 | €1,820 | -€513 | -22.0% |
| Current assets | 29/58 | €181,661 | €190,103 | +€8,442 | +4.6% |
| Amounts receivable after more than one year | 29 | €145,000 | €145,000 | = | 0.0% |
| Other amounts receivable | 291 | €145,000 | €145,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,700 | €2,700 | = | 0.0% |
| Stocks | 30/36 | €2,700 | €2,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,842 | €41,771 | +€7,930 | +23.4% |
| Trade receivables | 40 | €5,154 | €4,596 | -€558 | -10.8% |
| Other amounts receivable | 41 | €28,688 | €37,175 | +€8,487 | +29.6% |
| Cash at bank and in hand | 54/58 | €119 | - | -€119 | |
| Deferred charges and accrued income | 490/1 | - | €632 | +€632 | |
| Total equity and liabilities | 10/49 | €530,842 | €530,443 | -€399 | -0.1% |
| Equity | 10/15 | €270,986 | €300,582 | +€29,597 | +10.9% |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Contributions outside capital | 11 | €18,650 | €18,650 | = | 0.0% |
| Other | 1109/19 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €252,336 | €281,932 | +€29,597 | +11.7% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Distributable reserves | 133 | €250,471 | €280,067 | +€29,597 | +11.8% |
| Amounts payable | 17/49 | €259,857 | €229,861 | -€29,995 | -11.5% |
| Amounts payable after more than one year | 17 | €192,951 | €163,810 | -€29,141 | -15.1% |
| Financial debts | 170/4 | €192,951 | €163,810 | -€29,141 | -15.1% |
| Amounts payable within one year | 42/48 | €66,599 | €66,051 | -€548 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €34,567 | €29,141 | -€5,426 | -15.7% |
| Financial debts | 43 | €22,739 | €28,817 | +€6,078 | +26.7% |
| Credit institutions | 430/8 | €22,739 | €28,817 | +€6,078 | +26.7% |
| Trade debts | 44 | €5,028 | €4,162 | -€866 | -17.2% |
| Suppliers | 440/4 | €5,028 | €4,162 | -€866 | -17.2% |
| Taxes, remuneration and social security | 45 | €4,265 | €3,932 | -€333 | -7.8% |
| Taxes | 450/3 | €4,265 | €3,932 | -€333 | -7.8% |
| Accrued charges and deferred income | 492/3 | €307 | - | -€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,390 | €11,151 | -€239 | -2.1% |
| Other operating charges | 640/8 | €1,215 | €1,204 | -€11 | -0.9% |
| Gross operating margin | 9900 | €21,471 | €63,942 | +€42,471 | +198% |
| Operating profit (loss) | 9901 | €8,865 | €51,587 | +€42,722 | +482% |
| Financial income | 75/76B | €5,967 | €5,496 | -€471 | -7.9% |
| Recurring financial income | 75 | €5,967 | €5,496 | -€471 | -7.9% |
| Financial charges | 65/66B | €12,491 | €11,843 | -€648 | -5.2% |
| Recurring financial charges | 65 | €12,491 | €11,473 | -€1,018 | -8.2% |
| Non-recurring financial charges | 66B | - | €370 | +€370 | |
| Profit (loss) for the period before taxes | 9903 | €2,341 | €45,240 | +€42,899 | +1,832% |
| Income taxes | 67/77 | €1,377 | €15,644 | +€14,266 | +1,036% |
| Profit (loss) for the period | 9904 | €964 | €29,597 | +€28,633 | +2,971% |
| Profit (loss) for the period to be appropriated | 9905 | €964 | €29,597 | +€28,633 | +2,971% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.